A completion notice is issued when a newly constructed building which is currently not rated is considered complete for business rates (national non-domestic rates).
The completion notice will state:
- the building to which it relates
- the day which we consider to be the completion date
A maximum 3 or 6 month exemption period will be awarded from the advised completion date, provided the property remains unoccupied. After the initial exemption has expired, full rates will become due.
If you do not agree with the completion date included in a completion notice, an appeal against the notice may be made to the Valuation Tribunal.
Liability will continue according to the date specified in the notice until the outcome of any appeal has been reached, so payments must be maintained whilst any appeal is ongoing to avoid action being taken in respect of any business rates arrears.
Any appeal should be made within 4 weeks of the notice issue date.